WLS Athletic Association Inc (EIN 823299314) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2017

Legal Domicile

Principal Officer

Elizabeth Carter

Phone

9374161715

Tax Period

2022-07-01 to 2023-06-30

WLS Athletic Association Inc, founded in 2017, is a small nonprofit that reported $155K in total revenue in fiscal year 2022. Revenue surged 260% from the prior year, signaling strong growth momentum. The organization ran a surplus of $133K, a strong 86% operating margin.

Mission

Section I - The purpose of this organization shall be the advancement, encouragement, and financial assistance of all West Liberty-Salem school supported athletic activities. Section II - The Athletic Association aims to being about a closer relationship and understanding between the school and community. Section III - The Athletic Association shall not enter into a project or purchase any equipment to be used by WLS schools without consent of the Athletic Director, who will communicate purchases to the Superintendent and Principal.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $95,649

Program Service Revenue $3,059

Investment Income $679

Other Revenue $55,372

TOTAL REVENUE $154,759

Expense Breakdown

Grants Paid $1,500

Salaries & Benefits $1,500

Fundraising Expenses $0

Program Expenses $12,667

Other Expenses $19,020

TOTAL EXPENSES $22,020

Year-over-Year Comparison

	2022	2021	Change
Revenue	$154,759	$42,954	+2.6%
Expenses	$22,020	$11,735	+0.9%
Net Income	$132,739	$31,219	+3.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Elizabeth Carter	President	Officer	$0	$0	$0
Amy Pratt	Vice President	Officer	$0	$0	$0
Jamie Harrison	Treasurer	Officer	$0	$0	$0
Jami Cole	Secretary	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$154,759	$22,020	$803,751	$132,739
2022	$42,954	$11,735	$671,012	$31,219
2021	$61,789	$12,543	$639,793	$49,246
2020	$121,806	$31,181	$590,547	$90,625
2018	$246,304	$19,412	$431,766	$226,892

WLS Athletic Association Inc